CPE Catalog & Events
2025 Accounting & Auditing Update for Small Businesses
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Accounting Standards Updates (ASUs) that are most likely to impact small businesses.ASUs initiated by the Private Company Council (PCC).Alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs.Audit standards that small business auditors will need to implement.
The Complete Guide to the Preparation of Form 1041
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Online
8.00 Credits
Member Price: $295
Step-by-step Form 1041 preparation Key issues in decedent’s estates and trusts Understanding Subchapter J and its impact on taxation Compliance strategies for fiduciary entities Tax treatment of DNI and IRD Case studies illustrating real-world application Legislative updates affecting estate and trust taxation
Getting the Most When Selling a Business: Little Details to Get Top Value
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Online
2.00 Credits
Member Price: $109
What do buyers really want? Steps to take so your business will be attractive to buyers The process to prepare for a sale The steps and timing Pitfalls to avoid The value of a strong advisory team Key considerations
IFRS Update
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Online
2.00 Credits
Member Price: $109
Explore where financial statement preparers should focus the most time and attention on now when preparing interim and annual financial statements, such as: o Costs charged to PP&E in the "testing&" phase o Calculating onerous contract costs o Calculating the 10 percent test for determining substantially different cash flows Discover highlights of recently-issued IFRS pronouncements, focusing on changes with upcoming effective dates, such as: o Classification of liabilities as current o Defining accounting estimates
Cash Management: Strategies for Long-Term Success
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Online
2.00 Credits
Member Price: $109
Developing short-term cash flow projections How do we assure adequate cash availability without having idle cash? Take advantage of your bank’s cash management services Working capital loans Controlled disbursement accounts Sweep accounts and other short-term investments ACH transactions Direct transfers Lock boxes Credit and collections Reconciliation frequency Managing cash short-falls
Forgotten Managerial Accounting Tools
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Online
2.00 Credits
Member Price: $109
Cost-volume-profit analysis, including target profit and break-even calculations Variable costing Relevant costs and decision-making Standard costs and variances Activity-based costing Segment reporting and analysis Capital budgeting considerations Overview of Excel capabilities for supporting managerial analysis
Exploring the New Lease Accounting Standard
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:What is a lease?Recognition and measurement of lease assets and liabilities Impact on lessors and lesseesDisclosures and transition rulesEffective dates
Surgent's Information Security and Privacy
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Online
2.00 Credits
Member Price: $99
Covered entities and permitted uses and disclosures NIST framework Threat agents and attacks Cybersecurity risks Threat modeling and threat landscape Vulnerability management Layered security and defense-in-depth Protection of confidential data
Corporate Ethics Cases: Discuss Real Life Conflicts
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Online
4.00 Credits
Member Price: $159
Can you protect the public interest without violating our profession's confidentiality rules? How can a corporate world CPA get in trouble with their board of accountancy? Is a culture of fear and intimidation particularly susceptible to corporate fraud? How can using the CPA credential get a corporate accountant in trouble? Is exaggerating your CPE hours a violation of our professional codes of conduct? What are your options when your employer is clearly breaking the law? Does any legislation provide effective Whistleblower protection?
Ethics: How to Run Your Business Well
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:The five principles of ethical intelligenceHow to make the right decisions in a range of challenging situationsThe fundamental ethical principal, "Do No Harm"
Technology Trends Update for CPAs with John Higgins
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Role of cloud computing as the foundation for all tech trendsBig data and data analytics the new frontier for CPAsWorkflow automation with RPA, ML and AI with a focus on ChatGPTBlockchain technology, the revolutionary data storage modelCryptocurrency 15 years later, an update on the market and technologyMetaverse - what's it all aboutCloud based financial and ERP software market update
Servant Leadership 101
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Assessing your organization’s culture The benefits of great cultures The basics of what servant leadership is, and is not How to coach using a servant leadership style
Revenue Recognition - Determine the Transaction Price - Part 1
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Online
1.20 Credits
Member Price: $59
Revenue Recognition Accounting
Creating Terrific Equity Compensation Plans: Beware of the Pitfalls
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Online
2.00 Credits
Member Price: $109
Why most equity compensation plans fail? Complexity of GAAP accounting for equity compensation plans Tax implications of equity compensation plans Who and how an equity compensation plan should be administered? Compliance issues to consider Recommendations to design a better equity compensation plan
Topic 842: FASB's Lease Accounting Standard Update
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Online
2.00 Credits
Member Price: $109
What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates
Surgent's Unique Tax Attributes of Different Entity Types
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Online
2.00 Credits
Member Price: $99
Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?
The Controllership Series - Financial Statement Preparation
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Online
2.60 Credits
Member Price: $119
Accounting Finance Financial Statement Preparation
The Preparation of Form 706 - Line-by-Line
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Online
3.00 Credits
Member Price: $129
Overview of Form 706 and estate tax fundamentals Gross estate valuation and inclusion rules Deductions, credits, and tax computation Portability election and its implications Filing deadlines and procedural requirements Common issues and IRS audit triggers Legislative changes affecting estate taxation
Financial & Tax Accounting for Partnerships & LLCs
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Online
4.00 Credits
Member Price: $159
Review of the AICPA financial reporting framework for small and medium-sized entities Integration of these financial reporting approaches with accounting for issues in the formation of partnerships and LLCs Financial accounting issues arising from changes in ownership of partnership and LLCs Financial vs. tax accounting for partnership/LLC capital accounts Review of Section 704(b) substantial economic effect rules and their relation to financial accounting The integration of financial accounting for partnerships/LLCs with the Form 1065 Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests Deferred tax accounting for partnerships/LLCs
Seeing Beyond the Numbers: Analysis for CFOs & Controllers
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this class include:Purpose of Financial Statement AnalysisComparing Actuals vs. Expectations & BenchmarkingCase Studies 1 & 2Ratio AnalysisCase Study 3Analysis of Statement of Cash FlowsCase Studies 4 & 5Other Uses of Ratios